2012/705/EU: Council Implementing Decision of 13 November 2012 amending Decision 2009/791/EC and Implementing Decision 2009/1013/EU authorising Germany and Austria respectively to continue to apply a measure derogating from Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax

By way of derogation from Articles 168 and 168a of Directive 2006/112/EC, Germany is authorised to exclude VAT borne on goods and services from the right to deduct VAT when the goods and services in question are used more than 90 % for the private purposes of a taxable person or of his employees, or, more generally, for non-business purposes.

1 This Decision shall expire on the date as from which Member States shall or may apply Union rules governing restrictions on a taxable person’s right of deduction adopted by the Council after this Decision takes effect, or on 31 December 2015, whichever is the earlier.

2 Any request for the extension of the measure provided for in this Decision shall be submitted to the Commission by 31 March 2015. Such request shall be accompanied by a report which includes a review of the apportionment rate applied on the right to deduct VAT on the basis of this Decision.’.

By way of derogation from Articles 168 and 168a of Directive 2006/112/EC, Austria is authorised to exclude VAT borne on goods and services from the right to deduct VAT when the goods and services in question are used more than 90 % for the private purposes of a taxable person or of his employees, or, more generally, for non-business purposes.

1 This Decision shall expire on the date as from which Member States shall or may apply Union rules governing restrictions on a taxable person’s right of deduction adopted by the Council after this Decision takes effect, or on 31 December 2015, whichever is the earlier.

2 Any request for the extension of the measure provided for in this Decision shall be submitted to the Commission by 31 March 2015. Such request shall be accompanied by a report which includes a review of the apportionment rate applied on the right to deduct VAT on the basis of this Decision.’.

This Decision shall apply as from 1 January 2013.

This Decision is addressed to the Federal Republic of Germany and to the Republic of Austria.